What is GST?
Goods and Services Tax or GST is an indirect tax that was rolled out on July 1, 2017. It is levied on the supply of goods and services across the country. It has brought about a uniformity in the indirect tax structure by replacing all the indirect taxes that existed in the pre-GST regime such as VAT, service tax, Excise duty, etc. Simply put, GST has incorporated the concept of "One nation One Tax."
GST Registration Online
Persons required to register under GST
Entities supplying goods or services with an annual aggregate turnover of more than 20 lakhs INR in most States are required to register for GST mandatorily. In north-eastern states, the aggregate turnover has been reduced to 10 lakhs INR.
GST registration is mandatory in case of supply of goods or services from one state to another (inter-state). For example, if a business in Delhi supplies goods to a business in Haryana, then GST registration is required.
Every e-commerce operator and the person who supplies via e-commerce operator is supposed to get registered under GST.
Entities having service tax or VAT or central excise registration must be registered under GST mandatorily.
This category includes the person who occasionally undertakes supply of goods or services having no fixed place of business.